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Form 38-ES Estimated Fiduciary Income Tax Payment
2013 and ends Amount of Payment Amount of Payment FEIN Do not use this voucher if paying electronically individualtax@nd gov Mail to: Office of State Tax Commissioner 600 E Boulevard Ave Mail to: Office of State Tax Commissioner 600 E Boulevard Ave Dept 127 Bismarck ND 58505 0599 Write FEIN and "2013 Form 38 ES" on check or money order Make check or money order payable to "ND State Tax Commissioner " For Tax Department use only FID Mail to: Office of State Tax Commissioner 600 E Boulevard Ave Dept 127 Bismarck ND 58505 0599 Write FEIN and "2013 Form 38 ES" on check or money order Make check or money order payable to "ND State Tax Commissioner " For Tax Department use only FID Make check or money order payable to "ND State Tax Commissioner " Phone Phone The duciary expects North Dakota income tax withholding for the 2013 tax year to be less than the smaller of: The duciary expects to owe (after subtracting any estimated North Dakota income tax withholding) an amount equal to or more than $500 for the 2013 tax year The duciary is required to pay estimated federal income tax for the 2013 tax year This condition applies whether or not the duciary actually makes the required payment(s) of estimated tax to the Internal Revenue Service The duciary s net tax liability for the 2012 tax year was equal to or more than $500 Write FEIN and "2013 Form 38 ES" on check or money order 1 April 15 2013 1 In the case of (1) a scal year ler (2) a farmer or (3) a duciary whose estimated tax requirement does not begin until after April 15 2013 see instructions for applicable due dates 1st installment April 15 2013 2 If a statement was attached to the 2012 North Dakota return electing to apply part or all of the 2012 overpayment to a quarter other than the rst quarter of 2013 enter the overpayment on the applicable quarter s line 2 June 15 2013 2013 estimated income tax worksheet estate or trust 2013 Tax Rate Schedule 28723 28723 2nd installment June 15 2013 3 Sept 15 2013 38 ES 38 ES 38 ES Estimated income tax estates and trusts 2013 3rd installment September 15 2013 4th installment January 15 2014 4 Jan 15 2014 600 E Boulevard Ave Dept 127 8:00 a m to 5:00 p m a 90% of the net tax liability for the 2013 tax year A duciary for an estate or trust must pay estimated North Dakota income tax for the 2013 tax year if all four of the following conditions apply: Addition adjustments see the instructions to the 2012 Form 38 Tax Computation Schedule line 2 for required adjustments 2 Amount of Payment b 100% of the net tax liability for the 2012 tax year Balance (Add lines 1 and 2) 3 Balance due (Subtract line 9 from line 8) If the amount on this line is less than $500 stop here; no estimated tax is due 10 Bismarck ND 58505 0599 Bismarck ND 58505 0599 Electronic payment option Instead of submitting a paper check or money order with this payment voucher the balance due may be paid electronically through an Automated Clearing House (ACH) credit transaction or online through Link2Gov Corporation a national electronic payment service If paying electronically do not use the paper vouchers attached to this form Calculate the tax for the amount on line 5 using the 2013 Tax Rate Schedule below 15 Calendar year: 2013 (Jan 1 Dec 31 2013) Do not use this voucher Calendar year: 2013 (Jan 1 Dec 31 2013) Do not use this voucher Off Calendar year: 2013 Fiscal year: Begins (Jan 1 Dec 31 2013) 2013 and ends Call Write City state and zip code City state and zip code Complete the worksheet on page 2 For line 1 of the worksheet estimate the federal taxable income using the 2013 Form 1041 ES the federal estimated tax form for estates and trusts See the instructions to Schedule 1 of the 2012 Form 38 for information on the adjustments on lines 2 and 4 and the credits on line 7 of the worksheet Credits see the instructions to the 2012 Form 38 page 1 line 3 for allowable credits 7 Department use only Dept 127 Bismarck ND 58505 0599 E mail enter 0 If the amount on this line is less than $500 stop here; no estimated tax is due 12 Enter the smaller of line 11 or line 12 However if the estate or trust was not in existence for the entire 2012 tax year enter the amount from line 11 If line 9 is equal to or greater than the amount on this line stop here; no estimated tax is due 13 Estimated federal taxable income for the 2013 tax year (from worksheet in 2013 Federal Form 1041 ES) 1 Estimated North Dakota income tax withholding for the 2013 tax year 9 Estimated total income of duciary (reduced by U S obligation interest) 17 Farmer If the duciary quali es as a farmer for federal estimated income tax purposes for the 2013 tax year the duciary may pay the estimated tax according to the general rules explained above or the duciary may pay the full amount of the estimated tax due by January 15 2014 Fiscal year: Begins Fiscal year: Begins 2013 and ends For Tax Form 38 ES Estimated Tax Payment Voucher Estate or Trust Form 38 ES Estimated Tax Payment Voucher Estate or Trust How and where to pay How to determine the estimated tax If a nonresident estate or trust complete lines 15 through 19 below If a resident estate or trust calculate the tax using the 2013 Tax Rate Schedule below If paying by paper check or money order make the check or money order payable to ND State Tax Commissioner Detach and complete the applicable installment s payment voucher To ensure proper credit write the federal employer identi cation number (FEIN) and 2013 Form 38 ES on the check or money order Mail the payment and voucher to: if paying electronically if paying electronically If speech or hearing impaired call us through Relay North Dakota at 1 800 366 6888 If you have questions or need forms see page 3 of this form for how to contact us In general one fourth (25%) of the total estimated tax required to be paid (from line 14 of the worksheet) for the 2013 tax year must be paid by each of the following due dates: Income from North Dakota sources Enter the portion of the duciary s income that is Individual Income Tax Section Installment number Payment due date 1 Date paid Check or money order number Amount paid Amount if any applied from 2012 return 2 Total amount paid Interest may be charged if not enough estimated tax is paid or if the payment is not made on time or in the required amount This applies even if there is a refund on the North Dakota duciary income tax return for the 2013 tax year Interest is calculated at the rate of 12% per year from the installment due date to the earlier of the date the estimated tax is paid or the regular due date of the return Mailing address Mailing address Minimum annual payment (Subtract line 9 from line 13) Divide this amount by four to determine the amount to pay on each installment due date See Payment amounts and due dates in the instructions on page 1 for the due dates and for exceptions to paying in four installments 14 Monday through Friday (except holidays) Multiply line 15 by line 18 Enter this amount on line 6 above 19 Multiply line 8 by 90% ( 90) [or 66 2/3% ( 6667) if a quali ed farmer] 11 Name and title of fiduciary Name and title of fiduciary Name of estate or trust Name of estate or trust Need help? Net tax liability (Subtract line 7 from line 6) 8 Net tax liability from 2012 Form 38 page 1 line 4 If no return was required for 2012 Nonresident estate or trust tax calculation only (lines 15 through 19) North Dakota income ratio (Divide line 16 by line 17 Round to nearest two decimal places ) 18 North Dakota income tax calculate the tax for the amount on line 5 as follows 6 North Dakota Of ce of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota taxable income (Subtract line 4 from line 3) 5 Note: If the duciary was not required to le a North Dakota income tax return for the 2012 tax year the duciary s net tax liability is zero for purposes of this condition Note: If the estate or trust was not in existence for the entire 2012 tax year part b does not apply; the 90% threshold in part a must be applied Note: Regardless of the option chosen the duciary has until the regular due date to le the 2013 North Dakota duciary income tax return Note: Substitute 66 2/3% if a quali ed farmer See Farmer under Payment amounts and due dates later in these instructions Of ce of State Tax Commissioner OffOff Our Web site address is Part year requirement If a duciary for a nonresident estate or trust or an estate or trust that was created during the tax year does not receive income from North Dakota sources until after the rst installment due date the duciary must pay the required estimated tax in equal payments over the remaining installment due dates following the receipt of income from North Dakota sources Payment amounts and due dates Phone Privacy Act information In compliance with the Federal Privacy Act of 1974 (Public Law 93 579) the disclosure of the federal employer identi cation number on this form is mandatory and is required under subsections 1 and 7 of North Dakota Century Code 57 38 31 A federal employer identi cation number is used as an identi cation number by the North Dakota Of ce of State Tax Commissioner for le control and recordkeeping purposes and for cross checking the duciary s les with those of the Internal Revenue Service Questions: (701) 328 1247 Forms: (701) 328 1243 Record of estimated tax payments for 2013 tax year reportable to North Dakota (except U S obligation interest) 16 Request forms ask questions or send messages to us via e mail at State Capitol 16th Floor Stop in to see us in person at our main of ce in Bismarck You will nd us in the Subtraction adjustments see the instructions to the 2012 Form 38 Tax Computation Schedule line 4 for allowable adjustments 4 The above due dates apply if the duciary s tax year is a calendar year January 1 through December 31 2013 However if the tax year is a scal year the installments are due on the 15th day of the 4th 6th and 9th months of the current tax year and the 15th day of the 1st month of the following tax year If any installment due date falls on a Saturday Sunday or legal holiday the installment is not due until the next business day To pay by means of an ACH transaction go to To pay online through Link2Gov Corporation go to www ndtaxpayment com Link2Gov charges a fee for its service none of which goes to the State of North Dakota The amount of the fee will be provided during the transaction with an option to continue or cancel the transaction Total estimated tax paid for 2013 Underpayment or late payment interest Walk in assistance Web site Who must pay estimated tax? www nd gov/tax www nd gov/tax and click on Fiduciary on the left hand side of the page Then click on Electronic Payment